Lodging returns and paying levies

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​Before you can lodge your first return and make a payment you must first register with the department to receive a unique
LRS number. Registration is a once off process and is free of charge. To register, contact a
Levies Office in your state or territory.

Return periods will vary between commodities. Please refer to the
relevant commodity page to determine if you must lodge your return monthly, quarterly or on a half-yearly or annual basis.

Lodging your return

Levies Online is available for all commodities except those listed below:

Dried fruits – house packaging

Dried vine fruits

Eggs

Farmed prawns

Mushrooms

Nursery products

Pasture seeds

Rice

Strawberries

Making a payment

To make a payment to the department, please consider Electronic Funds Transfer (EFT) in the first instance. If you are unable to make a payment by EFT, the department will also accept payment by cheque or money order.

Late payment penalties

If you pay your levy or charge late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

For more information about late payment penalties, including penalty remissions, visit the
late payment penalties page.

Records that must be kept when you lodge a return and make a payment

If you lodge a return with the department, you must keep records that support the information you have supplied in your returns for five (5) years. A person who has lodged a return with the department may be required to provide information about that return to an authorised person under Section 23 of the PILCC Act 1991. Schedule 24 of the Act contains offence provisions for failing to provide information if requested.

More information about the type of records you must keep for each commodity can be found in the
relevant commodity page. This information, however, is a guide only and it is your responsibility to remain aware of your obligations
under legislation.

We acknowledge the Traditional Owners of country throughout Australia and recognise their continuing connection to land, waters and culture. We pay our respects to their Elders past, present and emerging.